105-113.10

105-113.10. Manufacturers Exempt From Paying Tax

(a) Shipping to Other Distributors. -- Any manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part. No manufacturer may be relieved of the requirement to be licensed as a distributor in order to make shipments, including drop shipments, to a retail dealer or ultimate user.

(b) Shipping for Affiliated Manufacturer. -- A manufacturer may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part on cigarettes that are manufactured by an affiliated manufacturer and temporarily stored at and shipped from its facilities.

I'm Here Because...

We can Help

Our mission is to help you get the refund you deserve.

Contact Us Today

Step 1 of 2

First Name
Last Name
Phone
Email

Step 2 of 2

Are you a new client?
How can we help you?
By submitting, you agree to receive text messages from Tobacco Tax Refund, Inc at the number provided, including those related to your inquiry, follow-ups, and review requests, via automated technology. Consent is not a condition of purchase. Msg & data rates may apply. Msg frequency may vary. Reply STOP to cancel or HELP for assistance. Acceptable Use Policy